#operating_capital__operatingcapital  capital available for the operations of a firm (e.g. manufacturing or transportation) as distinct from financial transactions and long-term improvements
  supertype:  #working_capital__capital  assets available for use in the production of further assets
     supertype:  #assets  anything of material value or usefulness
        supertype:  #possession  anything owned or possessed
           supertype:  pm#owned_entity__ownedentity
              supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
                 supertype:  pm#entity  something that can be "involved" in a situation
                    supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                 supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                    supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                       supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

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